CBDT BANS ADJOURNMENT BY DR’s IN ITAT WITHOUT SUBSTANTIAL CAUSE

CBDT BANS ADJOURNMENT BY DR’s IN ITAT WITHOUT SUBSTANTIAL CAUSE

The Delhi High Court in Showa Corporation vs. Dy. Commissioner of Income Tax passed strictures against the practice of the Departmental Representatives seeking adjournment before the Tribunal on frivolous grounds even in high demand cases. Pursuant to that, the CBDT has issued a directive dated 14th December 2017 stating that Department Representatives should not seek adjournments in cases listed before ITAT without substantial cause or reason.

F. No. 272/M-37/2017-ITJ

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

Room No. 276, Samrat Hotel , New Delhi

New Delhi the dated 14th December, 2017

To,
All Principal Chief Commissioners of Income Tax,

Sub:- again and again adjournments by Department Representatives earlier ITAT-reg.

Madam/Sir ,

Instances have come to light where repeated requests for adjournment of Departmental Representatives before ITAT have attributed to the pendency of the cases.

2. In a recent case, i.e, CM Appl. No. 43560 of 2017 in W.P. (C) No. 4383 of 2014 & CM Appl. No. 43561 of 2017 in W.P. (C) No. 2699 of 2014- Showa Corporation vs. Dy. Commissioner of Income Tax, the Hon’ble Delhi High Court has taken an adverse view of repeated adjournments being taken by the Departmental Representative .

3. Repeated request for adjournment by the Departmental Representatives not only delays the final disposal of the case but is also a contributory factor in locking up of substantial tax effect before ITAT.

4. In view of the same, the undersigned is directed to state all Department Representatives of your region may be directed to not seek adjournments in cases listed before ITAT without a substantial cause or reason.

5. Further, the period of stay granted by ITAT may be monitored for filing of application for vacation of stay/ application for early listing of the matter to ensure early disposal of the cases before ITAT. The above may be brought to the notice of all concerned

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